Search results

1 – 10 of 93
Article
Publication date: 24 August 2022

Max Baker, Rob Gray and Stefan Schaltegger

This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for…

Abstract

Purpose

This article explores and contrasts the views of two influential research projects within the social and environmental accounting space. Both projects advocate for sustainability. The first here referred to as the Critical Social and Environmental Accounting Project (CSEAP), was developed and championed by Rob Gray and calls for immediate radical structural change. The second one is called the Pragmatic Sustainability Management Accounting Project (PSMAP), championed by Stefan Schaltegger, and advocates for an entrepreneurial process of creating radical solutions in joint stakeholder collaboration over time.

Design/methodology/approach

The paper is the culmination of a decade-long debate between Gray and Schaltegger as advocates of CSEAP and PSMAP, respectively. Specifically, the paper explores the differences and agreements between CSEAP and PSMAP on whether and how companies should pursue sustainability and the role of accounting in these efforts. The paper focusses on critical issues that exemplify the tension in their views: general goals, the role of structure and agency and how to creating change and transformation.

Findings

The article contrasts CSEAP's uncompromising antagonising approach to accountability and fundamental systemic change with PSMAP's pragmatic approach to sustainability accounting with its management and entrepreneurship-orientated approach to change and unwavering support for transformative managers on the front lines. Despite their apparent differences, the paper also outlines areas of agreement between these two positions and how accounting and sustainability can move forward.

Research limitations/implications

The debate tries to reconcile language and conceptional differences in the social and environmental accounting (SEA) and sustainability management accounting (SMA) communities to reduce confusion in the research space over what sustainability is for organisations and what role accounting plays in this. The authors hope that the tension between the different positions outlined in this paper generates new insights and positions on the topic.

Practical implications

While the two views explored in this paper are primarily incompatible, each generates implications for practice, research and education. Debates like this are crucial to moving from discursive disagreement to creating a tolerant and robust foundation for moving forward and achieving much-needed sustainable transitions in the economy and society.

Originality/value

The authors offer shared understandings, points of continuing disagreement and alternative views on the nature of sustainability. The debate forges a bridge of understanding where both sides can learn from each other.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Content available
Article
Publication date: 4 November 2020

Stefan Schaltegger

The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable…

4705

Abstract

Purpose

The purpose of this paper is to identify sustainability learnings from origins of epidemics such as COVID-19 and deduct conclusions for businesses to create sustainable futures in three industries, which are strongly affected by Covid-19. Two main questions guide the discussion: How can we break the paths of viral epidemics through accounting for sustainability issues in the supply chain? How can we learn from sustainable supply chain failures to transform industries for sustainable futures?

Design/methodology/approach

This viewpoint provides a conceptual discussion of opportunities and the necessity to develop resilient businesses for three indsutries, which have been particularly affected by the Covid-19 crises.

Findings

To defeat future pandemics, three paths how epidemics develop need to be broken in order to create sustainable development structural transitions beyond degrowth are needed.

Practical implications

The practical implications for this paper are the learnings for management to develop more resilient businesses.

Social implications

By breaking the three paths of pandemic development and by contributing to sustainable futures of sectors, the likelihood of future pandemics can be reduced.

Originality/value

By considering origins and the past of pandemics and with sustainability transformations of businesses, contributions can be made for more sustainable futures of industries.

Details

Sustainability Accounting, Management and Policy Journal, vol. 12 no. 5
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 26 November 2020

Stefan Schaltegger

The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting.

Abstract

Purpose

The purpose of this study is to identify sources of epidemics and deduct conclusions for management, accounting and reporting.

Design/methodology/approach

Review of scientific literature on epidemics; conceptualization.

Findings

Three key sources and paths of zoonotic diseases are distinguished and conclusions drawn for organizational change and accounting.

Research limitations/implications

Accounting for ecosystems and ecosystem management needs to receive more attention in research and practice to combat key sources of epidemics and pandemics.

Social implications

To reduce the likelihood of future pandemics the paths of epidemics development need to be broken.

Originality/value

Conceptual systematization of key sources of epidemics and pandemics; concluding management, accounting and reporting consequences.

Details

Journal of Accounting & Organizational Change, vol. 16 no. 4
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 2 October 2017

Jacob Hörisch, Roger Leonard Burritt, Katherine L. Christ and Stefan Schaltegger

This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing…

Abstract

Purpose

This paper aims to compare the influence of different legal systems on corporate sustainability management practices. Against the background of growing internationalization of business activities, it additionally considers whether internationalization allows companies to circumvent the influence of national authorities.

Design/methodology/approach

Three legal systems are compared using regression analyses of more than 200 large corporations in five countries: common law (USA and Australia), German code law (Germany) and French code law (France and Spain).

Findings

The impact of national and international authorities is found to be strongest in French code law countries. In addition, the influence of international authorities is stronger for corporations with higher shares of international sales. For both national and international authorities, the degree of internationalization is found to moderate the influence of the legal system on corporate sustainability practices.

Practical implications

The legal system in place influences the relative effectiveness of national and international authorities over company sustainability practices and needs to be taken into account in policymaking. To be effective, international authorities need to work with or substitute for national authorities in promoting corporate sustainability practices in countries depending on their legal systems.

Originality/value

This research applies and quantitatively tests La Porta’s (1998) framework on legal systems in the new context of corporate sustainability.

Details

Corporate Governance: The International Journal of Business in Society, vol. 17 no. 5
Type: Research Article
ISSN: 1472-0701

Keywords

Article
Publication date: 28 July 2020

Katherine Leanne Christ, Roger Leonard Burritt and Stefan Schaltegger

With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate…

2754

Abstract

Purpose

With the initial focus on the extreme end of the work conditions continuum where, in the last decade, legislation has been introduced to combat illegal and illegitimate practices, this issue's lead paper provides an overview on key topics of extreme work conditions of modern slavery and accounting. The paper introduces the Special Issue on “Accounting for modern slavery, employees and work conditions in business” and its selected papers.

Design/methodology/approach

The method adopted is a wide-ranging literature review exploring the continuum of work conditions and their relationship to accounting, especially extreme exploitation of workers through modern slavery.

Findings

Employment and workplace conditions and practices in business can be viewed as a continuum ranging from the illegal and illegitimate practices of modern slavery, through unethical and often illegal practices such as wages theft, to decent work. Given this continuum, in this Special Issue avenues are identified for accounting research to provide an account of the effectiveness of actions taken to eliminate modern slavery and overcome grey areas of work conditions.

Practical implications

The paper helps to create an improved understanding of different types of exploitation in work conditions in different industries and the role accounting might play in research and practice.

Social implications

Slavery did not end with abolition in the 19th century. Instead, it changed its forms and continues to harm people in every country in the world especially in certain industries, of which several are discussed and accounting advice proffered. Likewise, as reflected in Special Issue papers, the role of accounting in reducing less extreme forms of poor work conditions is also considered.

Originality/value

The paper provides an overview of different forms and degrees of exploitation in work conditions and identifies the need for and areas of accounting research in this emerging area.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 28 January 2019

Samanthi Silva and Stefan Schaltegger

The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the…

Abstract

Purpose

The necessity to assess and manage supply chains to be free from social problems such as human and labour rights abuses has become particularly apparent since the introduction of conflict minerals regulations in the United States (Dodd-Frank Act) and the European Union. Similarly, stakeholders demand that products are free from social problems. Ever more companies are therefore challenged to assess and manage social issues in their supply chains. At the same time, the increasing literature on assessment and management of social issues is disperse and an overview missing. This paper aims to provide an overview of the existing literature on social assessment and management approaches relating to conflict minerals and connected to social issues in supply chains.

Design/methodology/approach

A review of the academic literature on social assessment and management of conflict minerals to provide an overview is currently missing. This paper addresses this gap by systematically reviewing the existing research literature on approaches for the social assessment and management of conflict minerals from a supply chain perspective.

Findings

The systematic literature review found 21 social assessment and 30 social management approaches with reference to conflict minerals, with the most referenced approach being the OECD guidelines. Overall, the conflict mineral related literature discusses rather general social assessment and management approaches, such as codes of conduct, while the effectiveness of the approaches is not analysed in depth. The paper finds that an analysis of the effectiveness and interlinkages of different approaches is missing. The large variety of social and human rights issues addressed in the academic literature ranges from corruption to violence, going beyond the scope of regulations focused on conflict minerals. This indicates that regulations on conflict minerals and the consequences for management are seen as a specific case with wider implications for future regulations and the necessity for management to solve social problems in supply chains in an effective way.

Research limitations/implications

The review paper is conceptual and develops a framework to classify social assessment and management approaches for conflict minerals, drawing on the supply chain management literature.

Practical implications

The overview reveals that research refers to broader social assessment and management approaches indicating wider implications for assessing and managing social issues in supply chains in general, irrespective of whether they are conflict mineral related. Research has, however, so far not addressed the effectiveness and interlinkages between social assessment and management approaches. The aim of the emerging regulations, however, is to foster more effective management of social issues in supply chains. Management is therefore challenged to develop and implement innovative approaches to effectively reduce social problems in supply chains beyond conflict minerals. Conclusions are drawn for management and research.

Social implications

The paper highlights the need for collaboration with NGOs, industry associations and suppliers, recommending to engage in supplier development.

Originality/value

The paper conducts the first systematic review of academic literature on conflict mineral related social assessment and management approaches. A framework is proposed to classify social assessment and management approaches based on supply chain management literature. While conflict minerals often represent a small fraction of components in a product, they can have huge and costly implications for companies, which require (potentially) large changes for the sourcing and supply strategy of a company. Conflict mineral regulations represent the first attempt to regulate social and human rights abuses in supply chains holding companies responsible for misconduct caused by suppliers abroad.

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 1
Type: Research Article
ISSN: 2040-8021

Keywords

Content available
Article
Publication date: 28 August 2019

Nathalie Crutzen, Jonas Van Bockhaven, Stefan Schaltegger and Rudolf Giffinger

Abstract

Details

Sustainability Accounting, Management and Policy Journal, vol. 10 no. 4
Type: Research Article
ISSN: 2040-8021

Article
Publication date: 30 April 2021

Deepa Guleria and Gurvinder Kaur

This article offers a bibliometric analysis and explores the relationships among the documents on ecopreneurship by using relational techniques. The results highlight the…

1467

Abstract

Purpose

This article offers a bibliometric analysis and explores the relationships among the documents on ecopreneurship by using relational techniques. The results highlight the publication trends; most cited documents, top contributing authors, countries and institutions with highest productivity and most contributing journals to the research field.

Design/methodology/approach

Initially, 216 documents were retrieved from the Thompson Reuters Web of Science Core Collection database with three document types: articles, review and book review. All the documents were considered for the analysis. Then VOSviewer and bibliometric analysis using R with an inbuilt utility Biblioshiny were used together for co-word analysis, co-citation network analysis, generating collaboration networks and also generating a unique three-field plot to analyze the evolution of a research field.

Findings

The results highlight the publication trends: most cited documents, top contributing authors, countries and institutions with highest productivity and most contributing journals to the research field. The network analysis of co-authorship, co-citation, keyword co-occurrence and bibliographic coupling reveals most prominent relationships between authors, documents, co-cited references, sources and countries for the available documents on the research field.

Research limitations/implications

The study helps not only in expansion of knowledgebase on the research topic but also in understanding the evolution of the ecopreneurship to provide research support further in this area.

Originality/value

Ecopreneurship is an emerging field of research connecting ecology and entrepreneurship together, making it a potential research area. The contributions made to this research field from 1989 to 2019 serve as a core for conducting this analysis. The study is an effort to help in coordinating research network across countries, authors and affiliating universities.

Details

Library Hi Tech, vol. 39 no. 4
Type: Research Article
ISSN: 0737-8831

Keywords

Content available
3600

Abstract

Details

Supply Chain Management: An International Journal, vol. 19 no. 3
Type: Research Article
ISSN: 1359-8546

Article
Publication date: 21 September 2010

Roger L. Burritt and Stefan Schaltegger

The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future…

32982

Abstract

Purpose

The paper aims to discuss the current development of sustainability accounting research, the identification of critical and managerial paths, and to assess of the future of sustainability accounting and reporting.

Design/methodology/approach

The paper is a review of recent literature in sustainability accounting.

Findings

Assessment of recent literature leads to the conclusion that both management decision making, through problem solving and scorekeeping, and a critical approach, through awareness raising, contribute to the development of sustainability accounting and reporting; however, the development of sustainability accounting and reporting should be orientated more towards improving management decision making.

Originality/value

The paper is a systematic review of recent research developments in sustainability accounting.

Details

Accounting, Auditing & Accountability Journal, vol. 23 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

1 – 10 of 93